Adding invoices in GSTR-1

[Jasbir Uppal]

Dear Professionals,

Wishing You all a very Happy & Safe DIwali.

There is an query in relation to GSTR 1 that how we can add missing invoices in GSTR 1 (Outward Supplies).

Thanks & Regards

J S Uppal

Tax Consultant

[DR.MARIAPPAN GOVINDARAJAN]

I think one time rectification is allowed in GSTR 1.

[RAJA SWAMINATHAN]

Amendments for earlier period can be filed.

[Jasbir Uppal]

what will be the procedure to file amendents.

[Vamsi Krishna]

There is no provision to add missing invoices in GSTR-1, however you can ask your customer who will be eligible to claim ITC against the missing invoice.

To explain further, approach your customer and ask him to include the captioned invoice in his GSTR-2 and once done, it get reflected into your GSTR-1A, and by accepting the same, the invoice will get included in your GSTR-1.

AI Summary

Tax Consultant Seeks Solutions for Adding Missing Invoices in GSTR-1: Rectification, Amendments, and GSTR-2 Workaround Discussed. A tax consultant inquired about adding missing invoices in GSTR-1 for outward supplies. Responses suggested possible solutions: one-time rectification, filing amendments for previous periods, and a workaround involving the customer's GSTR-2. The customer can include the missing invoice in their GSTR-2, which will then appear in the consultant's GSTR-1A. Upon acceptance, the invoice will be included in GSTR-1.